This paper reviews the fiscal relations between the three levels of government in Austria and points to the scope for reforming them with a view to improving the efficiency of the public sector. Key areas of public sector activity are subject to complex relations across the three layers of...

Es gibt eine Vielfalt an Verflechtungen zwischen den Gebietskörperschaften sowohl bezüglich der Trägerschaft der Aufgaben wie auch bezüglich ihrer Finanzierung. Letztere erfolgt in hohem Maße durch Transferzahlungen zwischen den Gebietskörperschaften, was zwar die Finanzierungslasten einer...

Fiscal decentralization is on the rise worldwide while barriers to factor and population mobility are declining. Greater decentralized government activity is therefore taking place in an economic environment characterized by increased competition for mobile resources, and government policy...

Most cities enjoy some autonomy over how they tax their residents, and that autonomy is typically exercised by multiple municipal governments within a given city. In this chapter, we document patterns of city-level taxation across countries, and we review the literature on a number of salient...

The objective of the CRS Aid Activity database is to provide a set of readily available basic data that enables analysis on where aid goes, what purposes it serves and what policies it aims to implement, on a comparable basis for all DAC members.

Earmarked grants classified into the 10 functions (or policy areas) for which they are disbursed. Functions are the same as used in the Classification of Functions of Government (COFOG) by the System of National Accounts. A 'miscellaneous' category has been added to these 10 functions to allow...